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为促进我国社会主义市场经济的较好较快发展、尽量减少税制差异、逐步落实结构性减税政策,国务院决定于2013年8月起把“营改增”试点从交通运输业和部分现代服务行业扩大到全国范围。营业税改征增值税改革是我国在“十二五”期间提出并实施的一项重要的结构性减税措施,这一举措进一步完善了我国税法并对我国的经济发展起到重要作用,所以需要对营改增这一政策的实施进行细致的研究与分析。其中电力企业的营改增也正处在摸索与适应的阶段,本文以电力企业为研究对象,主要对当前电力企业税负现状以及“营改增”政策的实施给电力企业税负带来的影响进行细致分析,并对此提出适当的对策和改革方法。
In order to promote the relatively rapid and rapid development of China’s socialist market economy, minimize the tax system differences and gradually implement the structural tax reduction policy, the State Council decided in August 2013 that the pilot program of “ Modern service industry expanded to a nationwide scale. The reform of business tax The reform of value-added tax is an important structural tax reduction measure proposed and implemented by China during the ”Twelfth Five-Year Plan“ period. This measure further improves our tax law and plays an important role in the economic development of our country. Therefore, it is necessary to conduct detailed research and analysis on the implementation of this policy of increasing the number of battalions. Among them, the reform of electric power enterprises is also at the stage of exploring and adapting. In this paper, the electric power enterprises are taken as the research object, and the current tax burden of power enterprises and the implementation of ” The impact of the detailed analysis, and to put forward appropriate measures and reform methods.